Direct material	Direct Labor
Standard price per unit of input	$12 per foot	$14 per hour
Actual Price per unit of Input	$14 per foot	$13 per hour
Standard inputs allowed per unit of output	5 feet	3 hours
Actual units of input	2500 feet	1550 hours
Actual units of output	600 unit

Required:

Compute the price and quantity variances for direct materials and direct labor